1976 (7) TMI 15

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..... e Indian Income-tax Act, 1922, the following two questions have been referred to us for our opinion : " (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the income from the lease- rent earned by the applicant from letting out the Strand Cinema was income assessable under section 12 and not under section 10 of the Indian Income-tax .....

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